Poland Understanding VAT Groups: Benefits, Requirements, and Procedures in Poland (July 5, 2024) 07 July 2024
Portugal Government Introduces VAT Groups for Economic Groups in ‘Accelerate the Economy’ Programme 07 July 2024
Portugal Government approves 60 measures to boost economy, including reduced corporate tax and creation of VAT groups. 07 July 2024
Austria Calculation of Chamber Levy in VAT Consolidated Groups: Individual Consideration of Member Entities. 04 July 2024
Netherlands Tax Court Arnhem-Leeuwarden: Dispute over fiscal unity and financial interconnection between companies. 21 June 2024
Netherlands Financial Intertwinement Criteria for VAT group in VAT: Zeeland-West-Brabant Court Ruling 20 June 2024
Germany Entrepreneur and VAT Grouping: Key Concepts and Case Studies for Exam Preparation 20 June 2024
Germany Comprehensive Guide to § 2 UStG: Essential for Tax Exams with Case Studies and Practice Tests 20 June 2024
Netherlands Stichting X Not Financially Intertwined with Stichtingen A, B, and C, Court Rules 20 June 2024
Netherlands Educational Foundations with Personnel Union Not Considered a Fiscal Entity for VAT, Court Rules 18 June 2024
Slovenia Slovenia Opens Consultations on Amendments to VAT Acts: VAT groupiong and registration threshold 16 June 2024
Slovenia Amendments to the VAT Tax Act – Registration threshold, VAT scheme SME’s, VAT groups 12 June 2024
European UnionGermany Comments on ECJ C-184/23: Transactions within VAT groups may be VAT-exempt 11 June 2024
Sweden Assessing Financial Relationships for VAT Group Formation: Key Considerations and Criteria 10 June 2024
European UnionGermany Advocate General’s Opinion on German VAT Grouping Provisions – CJEU Case C184/23 06 June 2024
Italy Retroactive Inclusion in VAT Group with Remission in Bonis: Effects on New Participants 06 June 2024
Italy Inclusion of Group VAT in Invoices: Regularization and Consequences – Agenzia delle Entrate Response 06 June 2024
Italy Pre-2008 excesses not transferable to group VAT, even post-litigation credit regeneration. 25 May 2024
Italy Italy Revenue Agency: Group VAT Settlement Clarification and Recovery Method for 2004 VAT Credit 25 May 2024
Italy Group VAT: prohibition of attribution of previous VAT credit clarified by Revenue Agency on May 21, 2024. 22 May 2024
Italy Group VAT liquidation – prohibition of attributing previous VAT credit in pending disputes resolution. 22 May 2024
Italy Restructured pre-2008 tax credits not transferable to group VAT: Revenue Agency clarifies position 22 May 2024
European Union Comments on ECJ C-184/23: Supplies for consideration within VAT Group do not fall within the scope of VAT 20 May 2024